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Romania – Employer of Record

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Country Introduction – Romania

Capital –                      Bucharest
Currency –                  Romanian Leu (RON)
Population –                19.29 Million
GDP –                          $248.7 Billion USD
Language –                 Romanian
Major Religions –        Christianity (Orthodox)

Romania is situated in southeastern Europe. Romania was occupied by Soviet troops in 1944 and became a satellite of the U.S.S.R.in 1948. The country was under communist rule from 1948 until 1989, when the regime of Romanian leader Nicolae Ceausescu was overthrown. Free elections were held in 1990. In 2004 the country joined NATO, and in 2007 it became a member of the EU.

The Parliament Palace in Romania’s capital of Bucharest is the second largest building in the world, behind only the Pentagon. The building is 84m high. It is also the heaviest building in the world

Romania is home to four Nobel Prize laureates: George Emil Palade (medicine), Elie Wiesel (peace), Herta Müller (literature) and Stefan Hell (chemistry). The first ever perfect 10 awarded in the Olympic Games went to Romanian gymnast Nadia Comaneci for her performance on the uneven bars in Montreal, Canada in 1976.

The Romanian language is 1,700 years old.

Contract of Employment

Employment contracts in Romania must be executed in writing and registered with the Employees General Register. Employment contracts must be in local language and local currency. The contract must stipulate all aspects of employment such as; the start date, salary, bonuses, holidays, overtime policy, termination and severance.

Fixed term contracts are allowed in Romania, however cannot be extended past 18 months.

Probation Period

The probationary period in Romania is typically limited by law. According to the Romanian Labor Code, the maximum duration of the probationary period is 90 days. However, the actual duration may vary depending on the terms agreed upon in the employment contract or collective bargaining agreements.

2 working days, if the temporary employment contract is concluded for a period less than or equal to one month.

5 working days, if the temporary work contract is concluded for a period between one month and 3 months.

15 working days, if the temporary work contract is concluded for a period between 3 and 6 months.

20 working days, if the temporary work contract is concluded for a period longer than 6 months.

30 working days, in the case of employees employed in management positions, for a duration of the temporary work contract of more than 6 months.

Termination

For employees with less than 3 months of service: No notice period is required.

For employees with at least 3 months of service but less than 6 months: 20 working days of notice.

For employees with at least 6 months of service but less than 1 year: 45 working days of notice.

For employees with at least 1 year of service or more: 20 working days , up to a maximum of 90 days.

Working Hours

The weekly working hours, inclusive of overtime, must not exceed a limit of 48 hours.

Overtime

Any labor conducted beyond 40 hours per week or 8 hours per day is classified as overtime, and it is remunerated with either extra paid time off or a supplementary benefit amounting to a minimum of 75% of the base salary.

13th Month Pay

Romania does not have a mandatory 13th-month pay requirement.

Annual Leave

According to the Labor Law, employees have the right to a minimum of 20 working days of annual leave.

Sick leave

Workers under the social insurance system can receive sick leave for a maximum of 183 days per calendar year. The initial five days are covered by the employer and are non-refundable. Subsequently, public social insurance authorities take over the payment.

The Employer initially covers the sick leave allowance, and the Employer later recovers the amount from the State budget, a process that may take six months or longer, depending on the authorities.

Maternity and Paternity Leave

Maternity leave is 126 days in Romania. A minimum of 63 days must be taken before the due date and the remaining days, 63, must be taken after giving birth. The days off are stipulated by the pregnant employees physician. Maternity leave is paid by FUNASS at the rate of 85% of the average monthly salary over the previous 6 months.

Paternity leave is up to 10 days which can be taken at any time over the birth period. This can increase to 15 days if the employee has completed an infant care course.

VAT / GST:

In Romania, the standard VAT rate is 19%, and certain goods and services qualify for reduced rates of either 9% or 5%. Additionally, specific services, particularly those in the health and education sectors, are exempt from VAT.

Income Tax

The income tax in Romania is a flat 10% regardless of earnings.

Employer/Employee Contributions

Total employer cost is 6.25%. This is broken down as follows:

4.00% – Social Security/Pension Contribution
2.25% – Unemployment Insurance

The employee contribution is 35%. This is broken down as follows:

10.00% – Health Insurance
25.00% – Pension

Public Holidays

January 1 – New Year’s Day
January 2 – Day after New Year’s Day
January 24 – Unification Day
Orthodox Good Friday – Movable date
Orthodox Easter Day – Movable date
Orthodox Easter Monday – Movable date
May 1 – Labor Day
June 1 – International Children’s Day
Orthodox Pentecost – Movable date
Orthodox Pentecost Monday – Movable date
August 15 – St. Mary’s Day
November 30 – Feast of St. Andrew
December 1 – National Day
December 25 – Christmas Day
December 26 – Second day of Christmas

Severance Pay

There is no statutory severance pay in Romania, unless set out in the employment agreement.

Work and Residence Permits (Expatriates)

Romania is part of the EU and such the work and residency rules of the EU apply. Citizens from EU countries can apply for a 90 days stay by applying for a registration certificate from the Romanian Immigration Office.

Non-EU/foreigners must apply for work authorisation from the Romanian Immigration Office via the local employer. Employers need to prove they have tried to hire a Romanian national before applying for work authorisation for a non-EU/foreign employee.

Work permits are valid for 1 year and can be extended.

EWS can help employees obtain the relevant right to work and live in Romania.

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